In a related art encoding device, as a format of an access unit correlated with a time stamp, PES (Packetized Elementary Stream) prescribed by MPEG (Moving Picture Experts Group)-2 System is known (Non Patent Literature 1).
As illustrated in FIG. 19(a), this PES 90 includes a field indicating a PES packet length (PES_packet_length), a field indicating a DTS (Decoding Time Stamp) and a field indicating a PTS (Presentation Time Stamp). Further, this PES 90 can encapsulate (i.e., store) one access unit (AU: Access Unit). In FIGS. 19(a) and 19(b), a part of the fields is not illustrated.
Further, in a related art encoding device, a format of RTP (Real-time Transport Protocol) payload prescribed by IETF (Internet Engineering Task Force) is also known (Non Patent Literature 2).
As illustrated in FIG. 19(b), this RTP payload 91 includes a field indicating a base time stamp (Base_Timestamp). Further, in this RTP payload 91, a plurality of NAL (Network Adaptation Layer) units which are smaller units than the access units can be encapsulated. At this time, the RTP payload 91 includes, for each NAL unit, a field indicating the size of this NAL unit (NALu1_length, NALu2_length) and a field indicating an offset value from a time stamp (NALu1_TS_offset, NALu2_TS_offset). The RTP payload 91 does not include a concept of decoding timing and, therefore, the time stamp indicates presentation timing.